A doctor smiling at a baby in its mother’s lap

Health Savings Accounts

Eligible Medical Expenses

There are hundreds of qualified medical expenses, including dental visits, orthodontics, glasses, certain long-term care insurance premiums, COBRA coverage, medical insurance premiums while receiving federal or state unemployment compensation, and post age-65 premiums for coverage other than Medigap or Medicare supplemental plans. In addition, HSA funds may be used to pay your Medicare Part A and B premiums and for employer-sponsored retiree plans.

Examples of qualified medical expenses include out-of-pocket expenses for:

  • Medical deductibles
  • Coinsurance
  • Dental care
  • Prescription drugs
  • Vision care
  • LASIK surgery
  • Hearing aids
  • Braces
  • Certain health premiums (COBRA, LTC, Medicare A/B/C/D)

Amounts paid for over-the-counter drugs are no longer qualified medical expenses eligible for reimbursement from your HSA, unless the over-the-counter drug was prescribed by a doctor. The prescription requirement only applies to over-the-counter drugs. It does not apply to expenses for over-the-counter items such as insulin and diabetic supplies, bandages, band-aids or contact lens supplies. These items continue to be reimbursable from an HSA without a doctor's prescription.

Expenses generally can be for yourself, your spouse, or your dependent children. Your spouse and tax-qualified dependents do not need to be covered by the same health plan.

It's your responsibility to determine whether an expense is a Qualified Medical Expense eligible for tax-free reimbursement.

To view a complete list of qualified medical expenses, see IRS publication 502.